SUNY PP Home Page   Print Page   Close Page   Convert current file into a PDF document   Convert current file into a DOC document


 Appendix A

2006-2007 Instructions

Budget Submission

Tuition & Fee Schedule

Claims for State Operating Aid

Authorization: Education Law, Article 126, §6304, Financing of Community Colleges and §602 of Title 8 of the Official Compilation of Codes, Rules and Regulations of the State of New York, Code of Standards and Procedures for the Administration and Operation of Community Colleges.

The budget request must be prepared in compliance with the Education Law and the Code of Standards and Procedures for the Administration and Operation of Community Colleges under the program of State University of New York. The budget structure incorporates the Official Glossary of Terms for Uniform Enrollment Reporting, the Community College Guidelines for Financial Reporting and Budgeting, and New York State Comptroller's Opinions.

General Instructions

Colleges are required to electronically retrieve and return the budget program. Contact George Anker at (518) 443-5174 if you have any difficulties with this procedure. One hard copy (8 1/2" x 11") of the operating budget request for State Aid is to be submitted to Dr. Kimberly Cline, Vice Chancellor and Chief Financial Officer, State University of New York, State University Plaza, Albany, New York 12246 with the required resolutions.

The following list of suggestions and/or instructions is intended to assist in the preparation of the budget request:

4 Please print columns A through G for all pages on 8 1/2" x 11" paper

4 "Open" the budget program by highlighting "FBF6700.xls."

Put

 

 

Campus

 

Save

Code in

AND

File

Cell A1

 

As:

 

 

 

1

Adirondack

FBF6701.xls

2

Broome

FBF6702.xls

3

Cayuga County

FBF6703.xls

4

Clinton

FBF6704.xls

5

Columbia-Greene

FBF6705.xls

6

Corning

FBF6706.xls

7

Dutchess

FBF6707.xls

8

Erie

FBF6708.xls

9

Fashion Institute

FBF6709.xls

10

Finger Lakes

FBF6710.xls

11

Fulton-Montgomery

FBF6711.xls

12

Genesee

FBF6712.xls

13

Herkimer County

FBF6713.xls

14

Hudson Valley

FBF6714.xls

15

Jamestown

FBF6715.xls

16

Jefferson

FBF6716.xls

17

Mohawk Valley

FBF6717.xls

18

Monroe

FBF6718.xls

19

Nassau

FBF6719.xls

20

Niagara County

FBF6720.xls

21

North Country

FBF6721.xls

22

Onondaga

FBF6722.xls

23

Orange County

FBF6723.xls

24

Rockland

FBF6724.xls

25

Schenectady County

FBF6725.xls

26

Suffolk County

FBF6726.xls

27

Sullivan County

FBF6727.xls

28

Tompkins-Cortland

FBF6728.xls

29

Ulster County

FBF6729.xls

30

Westchester

FBF6730.xls

4 Enter your "campus code" in cell "A1" to load your specific college information in the appropriate cells and save the file using your campus code as the last 2 digits.

4 Verify your campus specific data on each schedule.

4 Load required data in unprotected cells as appropriate.

(1) In the "Budgeted" column, verify the current year's adopted budget as currently approved by the SUNY Board of Trustees.

Budget Format

The 2006-2007 budget forms and instructions continue to reflect the adoption of national accounting standards for budgeting and financial reporting as recommended by the Association of Presidents of Public Community Colleges (APPCC).

Budget Instructions Schedules 1 - 12

Schedule 1 - Summary & Changes Unrestricted Revenues, Costs and Fund Balance (Current Fund)

Program generated, no entry required, continue on to next Schedule.

Schedule 2 - Unrestricted Revenues

Report the current unrestricted fund revenues. A definition for each major revenue category may be found in the "State University of New York Community College Guidelines for Financial Reporting and Budgeting." The Budget request will calculate student, State and Local share amounts based on the following application of revenues:

Account Title

NACUBO Classification

New York State Classification

Old Account Identification

State Appropriations

State Appropriations

State Share

CC3270

Student Tuition Fall Spring Day Evening

Tuition and Fees

Student Revenue

CC1350

Student Tuition Winter Inter-Session

Tuition and Fees

Student Revenue

CC1356

Student Tuition Summer Inter-Session

Tuition and Fees

Student Revenue

CC1360

Distribution of Excess Student Revenues

Tuition and Fees

Student Revenue

CC1390

Charges to State Non Sponsor Residents

Tuition and Fees

Local Sponsor Share

CC1395

Out of State Resident Tuition

Tuition and Fees

Local Sponsor Share

CC1397

Student revenues/ Non State Aidable courses

Tuition and Fees

Offsetting Revenue

CC1366

Student Service Fees

Tuition and Fees

Offsetting Revenue

CC1424

Sponsor Contribution

Local Appropriations

Local Sponsor Share

CC2236

Chargebacks Other Governments

Local Appropriations

Local Sponsor Share

CC2238

Federal Appropriations

Federal Appropriations

Offsetting Revenue

CC4289

Federal Grants and Contracts

Federal Grants and Contracts

Offsetting Revenue

CC4289

PELL

Federal Grants and Contracts

Offsetting Revenue

CC4289

SEOG

Federal Grants and Contracts

Offsetting Revenue

CC4289

College Work Study

Federal Grants and Contracts

Offsetting Revenue

CC4289

Other

Federal Grants and Contracts

Offsetting Revenue

CC4289

State Grants and Contracts

State Grants and Contracts

Offsetting Revenue

CC3289

TAP

State Grants and Contracts

Offsetting Revenue

CC3289

Child Care

State Grants and Contracts

Offsetting Revenue

CC3289

Equipment

State Grants and Contracts

Offsetting Revenue

CC3289

Other

State Grants and Contracts

Offsetting Revenue

CC3289

Unclassified Revenues Local Sponsor Share

Local Grants and contracts

Local Sponsor Share

CC2771

Gifts and Donations

Local Grants and contracts

Local Sponsor Share

CC2705

Interest and Earnings

Other Sources

Local Sponsor Share*

CC2401

Rental of Real Property

Other Sources

Local Sponsor Share*

CC2410

Private Gifts, Grants and Contracts

Private Gifts, Grants and Contracts

Offsetting Revenue

CC1389

Endowment Income

Endowment Income

Offsetting Revenue

CC1389

Organized Activity income

Other Sources

Offsetting Revenue

CC1422

Other

Other

Offsetting Revenue

CC1389

Equipment Cost Chargebacks – Other Governments

Other Sources

Offsetting Revenue

CC2242

Interest and Earnings

Other Sources

Offsetting Revenue

CC2401

Rental of Real Property

Other Sources

Offsetting Revenue

CC2410

Rental of Equipment

Other Sources

Offsetting Revenue

CC2414

Commissions

Other Sources

Offsetting Revenue

CC2450

Forfeiture of Deposits

Other Sources

Offsetting Revenue

CC2620

Sales of Scrap and Excess Materials

Other Sources

Offsetting Revenue

CC2650

Minor Sales, Other

Other Sources

Offsetting Revenue

CC2655

Sales of Equipment

Other Sources

Offsetting Revenue

CC2665

Insurance Recoveries

Other Sources

Offsetting Revenue

CC2680

Other Compensation for Loss

Other Sources

Offsetting Revenue

CC2690

Refunds of Prior Years Expenditures

Other Sources

Offsetting Revenue

CC2701

Unclassified Revenues Offset to Expenditures

Other Sources

Offsetting Revenue

CC2770

* approval status programmed in budget file.

Schedule 3 - Unrestricted Operating Costs

Record the requested current fund unrestricted operating costs to the nearest whole dollar. A definition for each major category is included in the State University of New York Community College Guidelines for Financial Reporting and Budgeting.

Costs by object of expense must be identified within functional categories as follows:

Personal Service

Includes salaries and wages for all employees, excluding employee benefits.

Equipment

Include in this object, expenses for office machines and equipment, furniture and fixtures, motor vehicles, machinery and tools, scientific equipment, library books, building remodeling, minor construction and laboratory apparatus.

Contractual

This object of expense includes contractual services such as utilities, rents, security, cleaning, etc., printing, postage, repairs, insurance, materials and supplies.

Employee Benefits

Include all employee benefits associated with employee salaries and wages.

Schedule 4 - FTE and Headcounts (Student, Faculty, Staff)

Record the FTE student and related headcount enrollments. The sum of the detail must equal the estimated total.

Record the headcount and FTE faculty and staff. The faculty and staff totals should relate to the total budgeted personal service expense. Do not include volunteer FTE or staff paid by service contracts.

i) persons assigned to perform non-teaching functions including, for example,

ii) personnel holding the title of or formally designated to function as academic

iii) faculty members granted release time of at least six credit hours per

(5) (a) Next determine the total hours of instruction taught by everyone at the

Record the number of FTE positions to a single decimal place.

Schedule 5 - Miscellaneous

Record the requested costs, miscellaneous items, reserve totals, and mandatory transfers as requested.

Schedule 6 - State Aid Computation

Verify the 2003-04, 2004-05 and 2005-2006 total credit and non-credit remedial FTE student enrollments. All FTE enrollment numbers include credit, and non credit remedial enrollments only.

All entries are program generated from other budget schedules.

Schedule 7 - Sponsor Services

Enter Board approval sponsor services for 2004-05 actual, 2005-06 budgeted and 2006-2007 requested.

Schedule 8 – Operating and Capital Chargeback Rate Computations.

Program generated, continue on to next Schedule.

Schedule 9 - Tuition and Student Fees (service and revenue)

The State University Board of Trustees acts upon the college tuition and fees schedule concurrently with its consideration of the annual operating budget request. The Tuition and Fee Schedule is to be completed in accordance with the following guidelines:

(1) The maximum 2006-07 tuition rates that may be charged New York State

(2) Any student attending a community college who is a member of the armed

(3) The full-time and part-time tuition rates for out-of-state students and non-

(4) Lower part-time tuition rates may be established for courses offered at off-

(6) Student Service fees, as the name indicates, are fees charged to students

(7) In recording student service fees, indicate the fee rate per semester.

(8) Where a Student Service fee varies on the basis of whether the student is

(9) Student activity fees, like faculty student association fees, are matters of local

Reference: Section 602.10 - Code of Standards and Procedures for the Admini-

Schedule 9A – Reserved for Future Use

Schedule 10 - Summary & Changes Restricted Revenues, Costs and Fund Balance (Current Fund)

Report the current restricted fund revenues and costs. The budgeted current restricted activity for which oversight responsibilities lie with the grantor and independent certified public accountants, must be detailed here and included in the annual financial report. Budgeted restricted activity will be reported to the SUNY Board of Trustees, but as it has no effect on State operating aid eligibility, evidence of local approval will not be required. Restricted fund balances should be placed in reserves at the end of the fiscal year and not included in campus fund balance.

Further definitions and explanation are contained in the American Institute of Certified Public Accountants (AICPA) Audit Guide for Colleges and Universities.

Schedule 11 - Budget Worksheet

Verify your campus specific amounts.

Enter the date the college board approved, and/or sponsored, where appropriate, the Sponsor Services, Tuition and Fee Schedule, Total Budget and Sponsor’s Share.

Schedule 12 - Claims for State Aid

Each claim for State aid must bear an original signature of the fiscal officer of the college duly authorized to submit such claims.

Quarterly Payment Contingency

1st Filing by the college of an accurate and complete

2nd Filing by the college of an accurate and complete Annual

State operating aid overpayments determined from the Annual Financial Report will be deducted from the State aid payment for the second quarter of the immediately following fiscal year. State operating aid overpayments determined as a result of a State audit will be deducted from the quarterly State aid payments in accordance with the guidelines established by the Office of the State Comptroller.

Contact the University Budget's Office for instructions regarding the preparation of claims for increased State aid resulting from amendments to the operating budget request approved by the State University Trustees.

Items to be Submitted with the Operating Budget Request

(1) One copy of the college board of trustees' resolution formally adopting the

(3) One copy of the College Board of Trustees' Resolution formally approving the

Changes, Checks and Notes

Line 161 Revenue generated from student revenue fees for technology

Line 166 Displays state aid for high needs programs

Line 220 Displays revenue reclassification status

Line 224 Student share includes student revenue fees for technology

Line 465 Rental aid budgeted at 50% of approved rental costs

Line 467 State aid budgeted @ $2,525 per funded FTE

Line 514 Loaded Sponsor services for 2004-05 break-down

Line 595 Student revenue fee - technology (revenue included in student’s 1/3 share)

Lines 586 and 587, 591 and 592 must be the same

Line 590 should be no greater than 1/24 of line 585

Line 591 should be no greater than 1/24 of line 586

Line 742 Approved child care award for 2006-07

Line 728 must equal 752 and 762

Enter approval dates on Schedule 11 page 2 of 3

Sponsor must maintain effort for student revenue to exceed 1/3 of net operating costs.